1,721,002 research outputs found
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Structural Hole Theory, Audit Committee Member Gender, and Financial Restatements
No full textA Master of Science thesis in Finance by Farah Ghazi Radaideh entitled, “Structural Hole Theory, Audit Committee Member Gender, and Financial Restatements”, submitted in August 2022. Thesis advisor is Dr. Kimberly Catherine Gleason. Soft copy is available (Thesis, Approval Signatures, Completion Certificate, and AUS Archives Consent Form).Audit committees ensure the independence of auditors from a firm’s management in order to minimize principal-agent conflict. The strength and independence of an audit committee is important for the effectiveness of corporate governance. Audit committees provide oversight of financial reporting, internal control, the audit process, and compliance and it is their responsibility to create an open and trusting environment for transparent discussions between external auditors and management. Research indicates that financial restatements are costly for the company. It is found that restatements increase the cost of equity capital and debt financing for the restating firm (Park & Wu, 2009). Also, financial restatements can affect the future earnings of the firm negatively (Hribar & Jenkins, 2004) and increase information risk (Kravet & Shevlin, 2009). Given that restatements imply failures in financial reporting, the implication of these tends to be worse if initiated externally, as opposed to the firm’s management. Female representation on audit committees, and female audit committee chairs, have been demonstrated to lower audit fees. This has been seen as a result of females’ better communication skills, which in turn reduces the perception of audit risk by external auditors, their enhancement of the integrity of the financial reporting process, and more efficient and effective internal monitoring (Ittonen, Miettinen & Vahamaa, 2010). At the same time, the strength of a director’s connections or social networks, known as “connectedness”, can be linked to the efficiency of running the firm. Board connectedness has also been shown to decrease the cost of debt for companies. Research has shown that financial reporting quality is better if the board members are more connected (Park & Wu, 2009). Structural hole theory argues that highly connected people with strong social ties, known as “social brokers”, are especially valuable due to their increased social capital. Therefore, I argue that it is not only the gender of the audit committee members that affects the probability of restatements, but also the social capital of these members. Given the prior research related to gender and connectedness, and the theoretical link to restatements provided by structural hole theory, I focus on how “connected” women on audit committees affect the probability of financial restatements.School of Business AdministrationDepartment of FinanceMaster of Science in Finance (MSF
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Fraud Risk Implications of Celebrity SPACs
No full textA Master of Science thesis in Finance by Reem Zaabalawi entitled, “Fraud Risk Implications of Celebrity SPACs”, submitted in August 2022. Thesis advisor is Dr. Kimberly Gleason. Soft copy is available (Thesis, Approval Signatures, Completion Certificate, and AUS Archives Consent Form).The 2012 Jumpstart Our Businesses Act (JOBS) was passed arguably to facilitate greater access to capital by startup firms and to lower the costs of being public in an effort to make American listings more competitive with low cost exchanges abroad, such as London’s Alternative Investment Market (AIM). However, the JOBS Act established a number of exemptions for a new class of firms called Emerging Growth Act (EGC) companies, which lowered the governance and disclosure requirements. This opportunity for firms to access the public capital markets at low cost spawned a resurgence of vehicles known as Special Purpose Acquisition Companies (SPACs), whose only purpose in going public is to raise capital to do an acquisition that yields a formerly private company going public through a Reverse Takeover (RT). As all post-JOBS Act SPACs are incorporated as EGCs, they pose an additional fraud risk to the public, yet very little academic research has addressed this issue. In this thesis, I examine three research questions related specifically to celebrity SPACs. First, using a proprietary, hand collected data set consisting of Celebrity SPACs from 2015 to 2021, I examine the characteristics of post-JOBS Act Celebrity SPACs in terms of their underpricing, post IPO returns, institutional structures, and acquisition patterns. Secondly, I examine the governance characteristics of sample Celebrity SPACs. Third, I link the features of Celebrity SPACs to Fraud Diamond Theory risk factors. I anticipate that my findings will be of interest to regulators, practitioners, the academic literature on alternative investments, and to auditors.School of Business AdministrationDepartment of FinanceMaster of Science in Finance (MSF
National Culture of Secrecy and the Use of Offshore Incorporation as a Determinant of Audit Fees
No full textA Master of Science in Finance (MSF) by Rim Abdulkarim Mohsen Alamoudi entitled, “National Culture of Secrecy and the Use of Offshore Incorporation as a Determinant of Audit Fees”, submitted in June 2025. Thesis advisor is Dr. Kimberly C. Gleason. Soft copy is available (Thesis, Approval Signatures, Completion Certificate, and AUS Archives Consent Form).This study will, therefore, discuss how such national-level secrecy culture and offshore Incorporation influence audit fees. The expected outcome of the current research is that the cost of audit is high for those companies belonging to the nations that have a high level of culture concerning confidentiality and more of offshore formation as some recent studies on factors affecting audit fees have shown. This paper will take a look into the audit fees of companies from several countries to evaluate variables such as the level of transparency within the economic reporting of an organization, the number of offshore incorporations together with average fee audit required by publicly traded corporations. The contribution of this study will be an increased understanding of the drivers that underpin audit fees, while also offering useful insights from regulators and auditors. This article will analyze the likely implications of government secrecy, coupled with the registering of companies offshore, on credibility and the reliability of financial reporting.School of Business AdministrationDepartment of FinanceMaster of Science in Finance (MSF
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
Founder Narcissism and IPO Performance
No full textA Master of Science thesis in Finance by Aizhan Uzakova entitled, “Founder Narcissism and IPO Performance”, submitted in May 2024. Thesis advisor is Dr. Kimberly C. Gleason and thesis co-advisor is Dr. Iness Aguir. Soft copy is available (Thesis, Approval Signatures, Completion Certificate, and AUS Archives Consent Form).Narcissism in CEOs takes its roots in psychology and has become a widely researched topic in management since the early 2000s. Many researchers empirically show that CEO narcissism impacts firm performance, innovation and growth, policies and risk, financial leverage, and unethical or illegal behavior. In this paper, I find the influence of CEO/founder narcissism on one of the most significant strategic events in the company's life: Initial Public Offering (IPO). I use two widely used measures – underpricing and cumulative abnormal returns to measure the IPO performance. The main predictor is Narcissistic Index (NI) developed and modified by Chatterjee and Hambrick (2007 and 2011) to measure narcissism in company CEOs. The sample contains 449 companies in the USA that went public from 2014 to 2017. The results of the regression model show that, although positively correlated, founder narcissism does not have a significant effect on IPO underpricing. However, there is a significant negative impact of CEO narcissism on post-IPO performance measured by cumulative abnormal returns on a 3-month, 6-month, and 12-month time span.School of Business AdministrationDepartment of FinanceMaster of Science in Finance (MSF
Navigating Anti Money Laundering Complexities: Evidence from the UAE
No full textA Master of Business Administration (MBA) thesis by Abdulla Obaid Almheiri entitled, “Navigating Anti Money Laundering Complexities: Evidence from the UAE”, submitted in December 2024. Thesis advisor is Dr. Kimberly C. Gleason and thesis co-advisor is Dr. Zaher Zantout. Soft copy is available (Thesis, Approval Signatures, Completion Certificate, and AUS Archives Consent Form).The ever-changing global financial system poses complex problems in the fields of Anti-Money Laundering and Countering the Financing of Terrorism. The critical geopolitical location of the United Arab Emirates and it being one of the largest global financial centers make the country distinctive in its efforts to enhance its Anti Money Laundering frameworks to align with international and Financial Action Task Force regulations. The UAE's recent gray listing by the Financial Action Task Force on 4 March. 2022 compelled the country to make an urgent decision regarding stepping up its compliance efforts. This thesis will clarify the contributions of the United Arab Emirates concerning the Anti-Money Laundering and Combating Financing of Terrorism and highlight the country's regulatory, operational, and international cooperation. It assesses the country’s current frameworks in light of the Task Force Recommendations. The thesis considers the various strategic actions that the Country takes towards improving its Frameworks in terms of legislative reforms, institutional improvements, and more substantial international cooperation. While preparing this research, the country took significant steps to enhance the Anti money laundering landscape and fulfill the financial action task force recommendations, resulting in the Country being subsequently removed from the Grey List on 23 February 2024. The grounded theory methodology is used in this research through content analysis of regulatory documents and expert interviews designed to give an inclusive picture of the landscape in the United Arab Emirates. The findings of this thesis will be relevant for policymakers and financial institutions in the country if put into a dynamic framework, which should enable the decision-makers to improve the current practices in line with the dynamic standards of the financial action task force while not hindering the business environment. it will also aim to construct a detailed approach framework on what tools and policies will be implemented within the local financial sector to adhere to the guidelines and maintain the white-list status.School of Business AdministrationDepartment of Management, Strategy and EntrepreneurshipMaster of Business Administration (MBA
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